10430 ACCOUNT NO. 2310 - LAND
(Revised 5/87)
Normal Balance: Debit
Purpose: This account shows the cost or appraised value of state-owned land and interests in land under the jurisdiction of the particular agency.
Subsidiaries: Property Ledger
Normal Entries:
| Entry No. |
Debits |
Entry No. |
Credits |
20. Land or interests in land are acquired by other than condemnation proceedings.
28. Land is acquired in condemnation proceedings by claim filed by agency.
30. Land is acquired in condemnation proceedings by claim filed by State Treasurer. |
21. Land or interests in land are disposed of. |
